With key provisions of the Affordable Care Act approaching for 2014, the IRS announced last week they will delay, until 2015, the requirement that Employers with more than 50 employees provide essential health coverage to their employees.   As a direct result, the reporting and penalty requirements will also be delayed until 2015.  This news comes in response to the concerns voiced by Employers that they need more time to put adequate resources in place to meet the reporting requirements of the new law.

http://www.treasury.gov/connect/blog/Pages/Continuing-to-Implement-the-ACA-in-a-Careful-Thoughtful-Manner-.aspx